Federal legislation enacted in 1962 titled Self-Employed Individuals Tax Retirement Act to allow self-employed persons to set aside money for retirement. Eligible individuals deposit money in a government-approved account that is managed by a financial institution such as an insurance company or a bank. Also called an H.R. 10 plan .

Elements of documentation describing the amount of work performed that are used to determine code choice for many evaluation and management services (history, physical examination, and medical decision making). Two or three of these components must be verified (met or exceeded) by the documentation in the patient’s medical record depending on the level of service (CPT code) by the provider.

In retirement plans, an employee who makes a large salary and meets any one of four conditions that relates to compensation and company ownership. These criteria are stated in legislation for qualified pension plans and 401(k) tax regulations. Also see Tax Reform Act of 1986 .

Type of life insurance created to protect a company against the loss of income resulting from the disability or death of an employee who is in a vital business position for the firm’s success.

A device, separate or part of the keyboard, that contains keys to control mathematical functions.